The Newaygo County Tax Allocation Board shall meet in every year to allocate the millage for the county unless this has been established by a vote of the people called a fixed millage rate or a separate tax limitation issue. 

The Tax Allocation Board is comprised of the County Treasurer; Chairman of the Finance Committee of the County Board of Commissioners; the Intermediate School District Superintendent or his/her representative; a resident of a municipality selected by the Judge of Probate; a member not officially connected with or employed by any local or county unit who shall be selected by the Board of County Commissioners; and a Township Supervisor who shall be selected by a majority of the township supervisors in the county.

The County Clerk is the statutory clerk of the Tax Allocation Board, keeping a record of all its proceedings.

The Board meets for the purpose of organization on the third Monday in April at 1:00 p.m.  It examines the budgets and statements of local units that are filed with it, and determines the tax rates, exclusive of debt service tax rates, that are required pursuant to its proposed budget.  The Board shall not approve a tax rate for a local unit that does not submit a budget or statements as required.

Further information on the Tax Allocation Board may be found in the Michigan Compiled Laws 211 amended by PA 190 of 1994.